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Teste de Impairment no Brasil by Josimar Pires Da Silva

Teste de Impairment no Brasil

by Josimar Pires Da Silva
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Book cover type: Paperback
  • ISBN13: 9786208402945
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Our Knowledge Publishing
  • Publisher Imprint: Our Knowledge Publishing
  • Publication Date:
  • Pages: 52
  • Original Price: GBP 30.0
  • Language: English
  • Edition: N/A
  • Item Weight: 91 grams
  • BISAC Subject(s): Production & Operations Management

With the advent of the convergence process in Brazil, CPC 01 - Reduction to the recoverable value of assets - approved by the Accounting Pronouncements Committee on 14/07/07 and subsequently updated on 06/08/2010 (CPC 01 - R1), was issued with the basic aim of verifying the possible reduction to the recoverable value of assets. This Pronouncement establishes that the organisation must ensure that its assets are recorded at an amount that does not exceed their recoverable value. Thus, the measurement and recognition of assets are closely related to their ability to generate future cash flows.

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